Pharmacie Pierre Devos: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Pharmacie Pierre Devos
Largest movements
- Cash +€108,329
up €108,329 (+61.5%), from €176,201 to €284,530
mainly Net result for the year (+€91,915) and Receivables within one year (+€76,750)
- Receivables within one year -€76,750
down €76,750 (-17.1%), from €447,553 to €370,803
of which Trade receivables: -€47,776
- Deferred charges and accrued income +€34,057
new in 2025: €34,057
- Tangible fixed assets -€26,912
down €26,912 (-4.3%), from €619,835 to €592,923
of which Land and buildings: -€26,043
- Profit (loss) carried forward +€91,915
up €91,915 (+10.5%), from €872,159 to €964,074
- Debts after one year -€71,000
down €71,000 (-28.1%), from €253,034 to €182,034
- Gross operating margin +€72,407
up €72,407 (+27.0%), from €268,206 to €340,612
- Staff costs +€21,204
up €21,204 (+13.6%), from €155,920 to €177,124
- Taxes +€18,655
up €18,655 (+96.8%), from €19,275 to €37,930
- Financial charges -€12,037
down €12,037 (-48.8%), from €24,676 to €12,639
- Financial income +€5,662
up €5,662 (+55.2%), from €10,265 to €15,927
of which Financial income: +€8,577
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,559,398 | €1,586,607 | +€27,209 | +1.7% |
| Fixed assets | 21/28 | €619,835 | €592,923 | -€26,912 | -4.3% |
| Tangible fixed assets | 22/27 | €619,835 | €592,923 | -€26,912 | -4.3% |
| Land and buildings | 22 | €538,703 | €512,660 | -€26,043 | -4.8% |
| Plant, machinery and equipment | 23 | €80,926 | €75,350 | -€5,575 | -6.9% |
| Furniture and vehicles | 24 | €206 | €4,913 | +€4,707 | +2,286% |
| Current assets | 29/58 | €939,563 | €993,684 | +€54,121 | +5.8% |
| Stocks and contracts in progress | 3 | €315,808 | €304,294 | -€11,514 | -3.6% |
| Stocks | 30/36 | €315,808 | €304,294 | -€11,514 | -3.6% |
| Amounts receivable within one year | 40/41 | €447,553 | €370,803 | -€76,750 | -17.1% |
| Trade receivables | 40 | €224,339 | €176,563 | -€47,776 | -21.3% |
| Other amounts receivable | 41 | €223,215 | €194,240 | -€28,975 | -13.0% |
| Cash at bank and in hand | 54/58 | €176,201 | €284,530 | +€108,329 | +61.5% |
| Deferred charges and accrued income | 490/1 | - | €34,057 | +€34,057 | |
| Total equity and liabilities | 10/49 | €1,559,398 | €1,586,607 | +€27,209 | +1.7% |
| Equity | 10/15 | €989,550 | €1,081,464 | +€91,915 | +9.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €97,391 | €97,391 | = | 0.0% |
| Distributable reserves | 133 | €97,391 | €97,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | €872,159 | €964,074 | +€91,915 | +10.5% |
| Amounts payable | 17/49 | €569,848 | €505,142 | -€64,706 | -11.4% |
| Amounts payable after more than one year | 17 | €253,034 | €182,034 | -€71,000 | -28.1% |
| Financial debts | 170/4 | €253,034 | €182,034 | -€71,000 | -28.1% |
| Amounts payable within one year | 42/48 | €316,814 | €323,109 | +€6,294 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €69,985 | €71,000 | +€1,014 | +1.4% |
| Financial debts | 43 | €5,737 | - | -€5,737 | |
| Credit institutions | 430/8 | €5,737 | - | -€5,737 | |
| Trade debts | 44 | €201,646 | €206,231 | +€4,586 | +2.3% |
| Suppliers | 440/4 | €201,646 | €206,231 | +€4,586 | +2.3% |
| Taxes, remuneration and social security | 45 | €39,447 | €45,877 | +€6,430 | +16.3% |
| Taxes | 450/3 | €1,767 | €5,038 | +€3,271 | +185% |
| Remuneration and social security | 454/9 | €37,680 | €40,840 | +€3,160 | +8.4% |
| Remuneration, social security and pensions | 62 | €155,920 | €177,124 | +€21,204 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,717 | €32,751 | +€1,034 | +3.3% |
| Other operating charges | 640/8 | €3,777 | €4,181 | +€404 | +10.7% |
| Gross operating margin | 9900 | €268,206 | €340,612 | +€72,407 | +27.0% |
| Operating profit (loss) | 9901 | €76,792 | €126,556 | +€49,764 | +64.8% |
| Financial income | 75/76B | €10,265 | €15,927 | +€5,662 | +55.2% |
| Recurring financial income | 75 | €7,350 | €15,927 | +€8,577 | +117% |
| Non-recurring financial income | 76B | €2,915 | - | -€2,915 | |
| Financial charges | 65/66B | €24,676 | €12,639 | -€12,037 | -48.8% |
| Recurring financial charges | 65 | €24,676 | €12,639 | -€12,037 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €62,381 | €129,845 | +€67,463 | +108% |
| Income taxes | 67/77 | €19,275 | €37,930 | +€18,655 | +96.8% |
| Profit (loss) for the period | 9904 | €43,106 | €91,915 | +€48,808 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €43,106 | €91,915 | +€48,808 | +113% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.